SCHEDULES

SCHEDULE 46 U.K.Ordinary residence

PART 3 U.K.Capital gains tax: accruals basis of taxation

TCGA 1992 U.K.

111 U.K.In Schedule 7C (reliefs for transfers to approved share plans), in paragraph 8, for paragraph (a) substitute—

“(a) the claimant would be chargeable to capital gains tax under section 2(1) (persons and gains chargeable to capital gains tax) in respect of the gain, or”.